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NY 880295




December 8, 1992

CLA-2-39:S:N:N6:221 880295

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.51.5000; 3925.90.0000

Mr. Richard Nakamoto
Sumitrans Corporation
Bank of California Center
900 Fourth Avenue, Suite 1510
Seattle, Washington 98164

RE: The tariff classification of acrylic aquarium walls from Japan.

Dear Mr. Nakamoto:

In your letter dated November 2, 1992, on behalf of Nippura Kaiyo Setsubi, Japan, you requested a tariff classification ruling.

The aquarium walls are made from polymethyl methacrylate (PMMA) acrylic sheet. The sheets are subjected to processing including laminating up to twelve sheets together, annealing, trimming, and for some sheets, curving or bending.

In your letter you contend that the aquarium walls should not be classified in the Harmonized Tariff Schedule provision for acrylic plates and sheets because they have been subjected to various additional processes. Laminating and annealing are considered to be steps in the manufacture of the finished sheet. The provision for sheets includes such articles whether or not they have been cut, as long as the cutting is to rectangular shape, and whether or not they have been surface worked. Surface working includes processes such as polishing, embossing and curving. Any sheets which undergo processing other than surface processing, such as beveling of edges, or which are cut into other than rectangular shape, are precluded from classification as sheet.

The applicable subheading for PMMA acrylic aquarium walls in the form of rectangular sheets, whether or not they have been curved or otherwise surface worked, will be 3920.51.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymethyl methacrylate, other. The rate of duty will be 18.7 cents per kilogram.

The applicable subheading for PMMA acrylic aquarium walls when subjected to processing other than surface processing, or when cut into other than rectangular shape, will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.

In your letter you assert that the aquarium walls should not be subject to the antidumping duties applicable to acrylic sheet imported from Japan. If you desire a scope determination on the applicability of antidumping duties to your product, you may write directly to the Department of Commerce, Office of Compliance, 14th Street and Constitution Avenue, N.W., Washington D.C. 20230.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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